CLA-2-85:OT:RR:NC:N1:109
Mr. Bryan s. Bellamy, LCB/CCS
Case-Mate Incorporated
2048 Weems Rd.
Tucker, GA 30084
RE: The tariff classification of the external battery pack for iPhone 4/4s from an unspecified country
Dear Mr. Bellamy:
In your letter dated July 18, 2012, you requested a tariff classification ruling.
The merchandise subject to this ruling is known as the Fuel Cell Lite. It is an external battery pack for the iPhone 4/4s. The product consists of a PC phone cover with a built-in battery enclosed in the cover. The cover has an on/off button on the bottom front of the cover. The built-in battery type is a lithium ion rechargeable battery. The dimensions of the cover are 5 inches in length, 2 ¼ inches in width, and ½ inch in depth. The external battery pack is designed specifically for the iPhone 4/4S and also functions as a protective case. A sample was furnished for classification purposes.
When the Fuel Cell Lite is plugged into an external power source, the internal battery in the battery pack is charging first; once that is completely charged, the power is transferred to charge the phone battery, thus bypassing the battery in the pack. The item charges the phone when the power button on the cover is switched on.
The external battery pack for iPhone 4/4s (Fuel Cell Lite) is a composite good made of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 3926.90.9980, which provides for other articles of plastics: Other. However, the external battery pack for iPhone 4/4s provides power and recharges the battery within a cell phone. As such, it is a power supply and a battery charger for telecommunication apparatus. Based on your description of the merchandise, use of the merchandise, and the product sample submitted, it is the opinion of this office that the essential character of this composite good is performed by the battery charging function and the secondary function is that of the cell phone cover. The battery charger functions to supply power to not only the battery in an iPhone 4 or 4S, but also to the internal battery of the battery pack itself. Battery chargers are classified within heading 8504. As such, the external battery pack for iPhone 4/4s will be classified within heading 8504.
The applicable subheading for the external battery pack for iPhone 4/4s (Fuel Cell Lite) will be 8504.40.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: For telecommunication apparatus.” The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda Hackett at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division